https://www.taxtmi.com/caselaws?id=800549 Section 153C requires the requisite satisfaction and consequential action to be taken immediately after, or contemporaneously with, completion of the searched person's Section 153A assessment. Recording the satisfaction note 24 months after those assessments was an inordinate delay that did not meet this jurisdictional timing requirement. The resulting Section 153C proceedings were barred by limitation, rendering the consequential assessments invalid and liable to be quashed. en-us Mon, 24 Aug 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800549 Section 153C requires the requisite satisfaction and consequential action to be taken immediately after, or contemporaneously with, completion of the searched person's Section 153A assessment. Recording the satisfaction note 24 months after those assessments was an inordinate delay that did not meet this jurisdictional timing requirement. The resulting Section 153C proceedings were barred by limitation, rendering the consequential assessments invalid and liable to be quashed. Case-Laws Income Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800549